No, entering a trade registration number and VAT number is optional. If you do not want to enter an trade registration number or VAT number during the registration process, leave the field blank for now. You can add an trade registration number and VAT number at any time in your account settings. However, you will need an trade registration number and VAT number if you want to sell on SMARKT. For the protection of the buyer, we perform a VAT number check for every seller. According to § 18 e No. 1 of the German VAT Act (UStG), the Federal Central Tax Office (BZSt) confirms to entrepreneurs the validity of a VAT identification number (USt-IdNr.) as well as the name and address of the person to whom this number has been issued by another member state. Any holder of a German VAT registration number is entitled to submit an application. The request must always include your own German VAT registration number. The online query is made via the online portal of the BZSt. Tip: As a rule, the VAT registration number can be found in the company's imprint.